摘要
理事会与监事会作为基金会的内部治理机构,其具体特征必然会影响到基金会的财务绩效。本文以全国性基金会为样本,通过因子分析的方法将诸多影响基金会财务绩效的因素量化为三个主要指标,分别对理事会治理变量及监事会治理变量与基金会绩效之间的关联性进行研究。研究结果表明理事会规模、理事平均年龄、高级职务人员数、监事性别比例与基金会财务绩效显著相关,据此对我国建立有效的基金会财务绩效内部治理机构提出有益的建议。
As internal governance mechanism foundations,the board and supervision committee＇s specific characteristics will affect the fund＇s financial performance. This paper firstly loads factors which influence fund financial performance on the three main indexes by the method of factor analysis,and then researches correlation between the governance variables of Through board and supervision committee by empirical method. Research shows that the size、average age、senior officers of board,sex proportion of supervision committee will significantly related to financial performance. The conclusion of this paper is to provide some useful suggestions for the internal governance mechanism of financial performance of establishment of fund in china.
出处
《中国经济问题》
CSSCI
北大核心
2015年第2期98-108,共11页
China Economic Studies
基金
厦门大学科学研究基金(中央高校基本科研业务费专项资金资助)项目"公职人员养老金财务管理和会计报告制度研究"(项目号:ZK1023)资助
关键词
理事会
监事会
因子分析
财务绩效
board
supervision committee
factor analysis
financial performance
